https://www.taxtmi.com/caselaws?id=784601 The dominant issue was the validity of an assessment framed pursuant to a notice issued by an AO lacking territorial jurisdiction. The Tribunal held that the scrutiny notice under s.143(2) was issued by a non-jurisdictional AO, and the assessment under s.143(3) was consequentially completed on the basis of that invalid jurisdictional assumption. Applying the principle that jurisdictional defects in issuance of the statutory notice vitiate the entire proceeding, and following prior ITAT precedent, the assessment and the first appellate order were quashed, and the appeal was allowed. en-us Tue, 23 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784601 The dominant issue was the validity of an assessment framed pursuant to a notice issued by an AO lacking territorial jurisdiction. The Tribunal held that the scrutiny notice under s.143(2) was issued by a non-jurisdictional AO, and the assessment under s.143(3) was consequentially completed on the basis of that invalid jurisdictional assumption. Applying the principle that jurisdictional defects in issuance of the statutory notice vitiate the entire proceeding, and following prior ITAT precedent, the assessment and the first appellate order were quashed, and the appeal was allowed. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784601